Determine whether Pembroke Central School District (District) officials developed and managed a comprehensive investment program.

Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, deposited, reported and remitted collections

The purpose of our budget review was to provide an independent evaluation of The Village of Suffern’s (Village) tentative budget for the 2024-25 fiscal year.

Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor (Supervisor) ensured that disbursements were supported and approved.

Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations.

Village officials did not develop and manage a comprehensive investment program. During the 12-month audit period, the Village earned $1,516 from money on deposit in the Village’s two checking accounts, which had an average monthly available balance of $4.8 million. Had officials considered other legally permissible investment options, the Village may have earned an additional $148,755 in interest earnings.

The Board and Clerk-Treasurer did not properly manage Village financial operations. The Board did not provide oversight and the Clerk-Treasurer did not perform all required duties.

We found that the significant revenue and expenditure projections in the proposed budget are reasonable.

The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023.

Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance.

Determine whether Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate.

Determine whether Otsego County Soil and Water Conservation District (District) officials properly managed grants and authorized disbursements that were appropriate and supported.

Determine whether Newcomb Central School District (District) claims were properly audited prior to payment.

Determine whether Tioga County (County) Department of Social Services (Department) officials adequately monitored performance measured contracts with community-based agencies (agencies).

Determine whether the Town of Glen (Town) officials properly managed water and sewer fund financial operations.

Determine whether Western Suffolk Board of Cooperative Educational Services (BOCES) officials appropriately monitored and approved overtime for clerical employees.

District officials did not always properly track or inventory IT assets, maintain complete IT inventory records or safeguard IT assets. As a result, officials cannot assure taxpayers that all IT assets are adequately accounted for and would be detected if lost, stolen or misused.

The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term financial and capital plans until the Cayuga County Health Department forced the Board to submit a plan.

The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024.

Claims that we reviewed were supported and for appropriate purposes but did not have evidence that they were audited and approved before payment. As a result, the District has an increased risk that unauthorized claims could be paid. The Board and District officials did not provide effective oversight of claim processing and payment.